Evaluating the image in question seems to be a highly subjective issue. Does it eroticise a naked child or not? IWF obviously thinks it does. The law, as per R. v Oliver, Court of Appeal 2002, gives the following guidlines defining levels of indecent child images:
"Sentencing those having indecent pictures of children
For the purposes of sentencing those convicted of offences involving indecent photographs or pseudo-photographs of children, the two primary factors determinative of the seriousness of a particular offence were the nature of the indecent material and the extent of the offender's involvement in it.
As to the material, pornographic images were to be categorised by the following levels of seriousness:
(i) images depicting erotic posing with no sexual activity;
(ii) sexual activity between children, or solo masturbation by a child;
(iii) non-penetrative sexual activity between adults and children;
(iv) penetrative sexual activity between children and adults, and
(v) sadism or bestiality.
As to the nature of the offender's activity, the seriousness of an individual offence increased with the offender's proximity to, and responsibility for the original abuse."