Restricting protected tags to users/groups

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Problem to solve

With https://gitlab.com/gitlab-org/gitlab-ce/merge_requests/14986, the API supports protected tags. GitLab EE additionally supports restricting protected tags to users/groups, which the API doesn't support yet.

Proposal

Add support for restricted protected tags similar to protected branches API as described in https://gitlab.com/gitlab-org/gitlab-ee/blob/master/doc/api/protected_branches.md