Implement granular access for Protected Tags API

Igor Drozdovrequested to merge
id-allowed-to-create-for-tags into master

What does this MR do and why?

Protected Tags API now supports the allowed_to_create field which contains the user-id and group-id of the user/group that are allowed to create tags. The API is now consistent with protected branches API and protected environments API.

Documentation changes: !91586 (merged)

Related issue: #344520 (closed)

Edited by Igor Drozdov

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