Aitutaki (Cook Islands)
1986 QE II 60th Birthday IMPERF Plate Proof Miniature Sheet
On white gummed paper MNH
Stanley Gibbons Catalogue: #MS543
Plate Proofs or Imperforate are not listed
I believe this to be a Plate Proof. The printer of this stamp issue Fournier S.A sold its philatelic archives of stamp artwork and proofs in 2007 through the German stamp dealer and auction house Gärtner.