No database can be restored down-version, Plus, for master, I generally recommend not restoring from one server to a different one, as there can be problems resulting from doing so.
Gail Shaw
Microsoft Certified Master: SQL Server, MVP, M.Sc (Comp Sci)
SQL In The Wild: Discussions on DB performance with occasional diversions into recoverability
We walk in the dark places no others will enter
We stand on the bridge and no one may pass