1992 D Lincoln Memorial Penny. Multiple Errors

@Tmhoulditch, first welcome to CCF. Second, with regard to the second imprint of the Lincoln Memorial on the rev of your coin, that is almost certainly from a second coin being stuck to this one with clear glue. It should come off if you soak this coin in acetone and does not add to the value of this coin. On the obv, it is a little hard for me to tell if the extra material above the letters GOD is from the scrape along the rim at 9 to 11 o'clock or if that is a lamination. Others here on CCF should be able to help you more.

Well, in the nicest way possible, I would admonish you for using an acid, which will virtually destroy any value that this coin might have had above face value and recommend that you use acetone instead.

An organic solvent like acetone is much more appropriate for removing cyanoacrylate glue (e.g. Super Glue).

Also, you may be interested in the "polarity ladder". Here is an old post from @BadThad which describes this very nicely:

http://goccf.com/t/57008#447106

Letters in the secondary image are reversed so not a die strike. As stated above, looks like adhesive or epoxy to me. Plus, the copper looks to be worn away on the memorial maybe from the acid or whatever was used on the reverse.

that the reverse has a clear adhesive on it. The underlying Memorial image doesn't looked damaged as if by "penny-smashing." Also, the raised piece of something that shows an incuse and mirrored MER over the CA in AMERICA gives credence to that. Acetone will remove a lot of types of adhesive but not all and I'm not sure where epoxy lies in that spectrum.

The obverse anomaly above GOD at first looked like a Cud but, the second pic allows the upper parts of the letters to show through. I'm thinking that is a spot of clear adhesive as well.