Good Morning All! This is a very nice GB 1926 ME Penny courtesy of Spink, and the lamented "old school" SNC (Spink Numismatic Circular) from just over 20 years ago. The photos do not begin to show the sparkly golden cartwheel lustre. It graded highly as well, GTG if you like although it really doesn't matter.
Sorry, "Modified Effigy" wherein the bust of George changed and seen best in the hair detail which is much simplified but struck up a lot better than earlier coins. I am not home now or would post an "Old Effigy" of 1926 which is the much more common type. This would be a rare coin and moreso on condition basis. I had a chance to compare it to the "top pop" NGC coin which does not frankly hold a candle to it...
One sad thing to report is that this special lustre that glowed off the piece has dulled somewhat, though still a wondrous coin, in the 20+ years that I have had it - living in the Wash.DC suburbs with crappy humidity. Possibly as good as one would ever hope to find though, and truly a magnificent coin that I was overjoyed to receive from Spink (the coin was graded GEF by them in year 2000!)....
The capper is that it is of course very scarce as a date and frankly quite rare in such condition. To use the overused phrase likely "Finest Known". Certainly I have never seen better and it is far superior to the NGC graded specimen. This coin was graded out by PCGS as MS65RB.