A method of decoding video data in accordance with the High Efficiency Video Coding (HEVC) standard, or an extension thereof, the method comprising: decoding, from a video parameter set of a multi-layer bitstream: an ilp_restricted_ref_layers_flag syntax element, wherein ilp_restricted_ref_layers_flag equal to 1 indicates that at least one restriction on inter-layer prediction applies for at least one direct reference layer of one or more layers referring to the VPS, and ilp_restricted_ref_layers_flag equal to 0 indicates that no restrictions on inter-layer prediction apply for any direct reference layer of any of the one or more layers referring to the VPS, the at least one restriction on inter-layer prediction comprising: a min_spatial_segment_offset_plus1[i][i] syntax element that indicates a spatial area, in each picture of the j-th direct reference layer, that is not used for inter-layer prediction for decoding a picture with a layer index i and referring to the VPS, by the min_spatial_segment_offset_plus1[i][j] syntax element itself or together with a minhorizontalctu_offset_plus1[i][j] syntax element, wherein, if min_spatial_segment_offset_plus1[i][j] > 0, the at least one restriction on inter-layer prediction further comprises a ctu_based_offset_enabled_flag[i][j] syntax element, that specifies whether the spatial area, in each picture of the j-th direct reference layer, that is not used for inter-layer prediction for decoding a picture with a layer index i and referring to the VPS, is indicated by the min_spatial_segment_offset_plusl[i][j] syntax element and the min horizontalctu_offset_plus1[i] [j] syntax element together, wherein, if ctu_based_offset_enabled_flag[i][j] = 1, the spatial area, in each picture of the j-th direct reference layer, that is not used for inter-layer prediction for decoding a picture with a layer index i and referring to the VPS, is indicated by the min_spatial_segment_offset_plus1[i] [j] syntax element and the min_horizontal_ctu_offset_plus1[i] [j] syntax element together, and the at least one restriction on inter-layer prediction further comprises the min _horizontal_ctu_offset_plus1[i][j] syntax element, that indicates the spatial area, in each picture of the j-th direct reference layer, that is not used for inter-layer prediction for decoding of the picture with the layer index i and referring to the VPS, together with the min_spatial_segment_offset_plus1[i][j] syntax element; and decoding the multi-layer bitstream in accordance with the ilp_restricted_ref_layers_flag syntax element decoded from the VPS. a min_spatial_segment_offset_plus1[i][i] syntax element that indicates a spatial area, in each picture of the j-th direct reference layer, that is not used for inter-layer prediction for decoding a picture with a layer index i and referring to the VPS, by the min_spatial_segment_offset_plus1[i][j] syntax element itself or together with a minhorizontalctu_offset_plus1[i][j] syntax element, wherein, if min_spatial_segment_offset_plus1[i][j] > 0, the at least one restriction on inter-layer prediction further comprises a ctu_based_offset_enabled_flag[i][j] syntax element, that specifies whether the spatial area, in each picture of the j-th direct reference layer, that is not used for inter-layer prediction for decoding a picture with a layer index i and referring to the VPS, is indicated by the min_spatial_segment_offset_plusl[i][j] syntax element and the min horizontalctu_offset_plus1[i] [j] syntax element together, wherein, if ctu_based_offset_enabled_flag[i][j] = 1, the spatial area, in each picture of the j-th direct reference layer, that is not used for inter-layer prediction for decoding a picture with a layer index i and referring to the VPS, is indicated by the min_spatial_segment_offset_plus1[i] [j] syntax element and the min_horizontal_ctu_offset_plus1[i] [j] syntax element together, and the at least one restriction on inter-layer prediction further comprises the min _horizontal_ctu_offset_plus1[i][j] syntax element, that indicates the spatial area, in each picture of the j-th direct reference layer, that is not used for inter-layer prediction for decoding of the picture with the layer index i and referring to the VPS, together with the min_spatial_segment_offset_plus1[i][j] syntax element; and decoding the multi-layer bitstream in accordance with the ilp_restricted_ref_layers_flag syntax element decoded from the VPS.