Yes, it could be what's known as "tanking". A damp-proof barrier applied to a solid wall (no cavity).
What's unusual is that you've come across it. The normal procedure is to plaster over it with a backing coat and a finishing coat. You wouldn't know it was there.
Possibly, it's a coat of bitumen paint that's been put on the original plaster. It's a sort of tar-based paint most used for painting exposed steel and corrugated roofs. You also still see it used for the black band (plinth) around the bottom of thatched cottages.
If it is bitumen paint, then it's been put on as a basic damp barrier.
To remove it completely would probably take most of the plaster off as well.
I think the best thing is to block it and re-decorate.
Use something like this............
http://www.zinsserdirect.co.uk/product_info.php?products_id=4
It would be worth asking Zinsser to suggest which primer you need. They have several.