Nelson-13, W-13960 variety.
And this is a lovely example of the scarcer of the two P Below Bust types (identifiable by the positioning of the letters R and N in HIBERNIA very close to the seated figures head on the reverse), and an issue not often encountered in the lofty grade seen here.
Lovely golden brown color and sharply struck on a hard, naturally glossy planchet that is far nicer than the porous examples typically seen.
Note that this coin has been verified by CAC.
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