The eight-page document details that "extreme" images must be pornographic, be "grossly offensive, disgusting, or otherwise of an obscene character," and must "[portray] in an explicit and realistic way" an act from a list which includes bestiality, necrophilia and acts which threaten life or threatens or results in serious injury to a person's anus, breast or genitals.
The document admits that "life threatening" and "serious injury" are not defined and will be a question of fact to be determined by a judge or jury.
Penalties upon conviction can range from six months imprisonment and up to 5,000 pounds fine to three years imprisonment and an unlimited fine depending on the degree of offense and level of court imposing the penalties. Convicted offenders could also be required to enter a sex offenders registry depending on the sentence imposed.
The complete document is available here.