Resolving "In-App Purchases Not Allowed" When Subscribing
Restrictions on the iPad can block In-App Purchases
If this is your own iPad you should be able to go to Settings > Screen Time > Content & Privacy Restrictions.
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If the Content & Privacy Restrictions switch is turned Off you should be able to make an In-app Purchase.
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If the Content & Privacy Restrictions switch is turned On you will need to tap on iTunes & App Store Purchases > In-app Purchases > Allow.