l2tp: introduce L2TPv3 IP encapsulation support for IPv6

L2TPv3 defines an IP encapsulation packet format where data is carried
directly over IP (no UDP). The kernel already has support for L2TP IP
encapsulation over IPv4 (l2tp_ip). This patch introduces support for
L2TP IP encapsulation over IPv6.

The implementation is derived from ipv6/raw and ipv4/l2tp_ip.

Signed-off-by: Chris Elston <celston@katalix.com>
Signed-off-by: James Chapman <jchapman@katalix.com>
Signed-off-by: David S. Miller <davem@davemloft.net>