includes any image, however created, or any description of a person, real or simulated, who is, or who is depicted, made to appear, look like, represented or described as being, under the age of 18 years—
| (a) | engaged in sexual conduct; |
| (b) | participating in, or assisting another person to participate in, sexual conduct; or |
| (c) | showing or describing the body, or parts of the body, of such a person in a manner or in circumstances which, within context, amounts to sexual exploitation, or in such a manner that it is capable of being used for the purposes of sexual exploitation. |
[Definition substituted by section 1(c) of Notice No. 876, GG 32534, dated 28 August 2009]