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UK - The Protection of Children Act :
In the UK, the Protection of Children Act 1978 (and its subsequent amendments) makes it illegal to take, permit to be taken, make, distribute, show, have in one’s possession, publish or cause to be published any indecent photograph or pseudo-photograph of a child (defined as someone under the age of 18 years old). The law is defined broadly to allow the criminal justice system to capture a wide variety of acts that represent child pornography. The punishments for child pornography are some of the most severe of this category of offence, with up to ten years’ imprisonment given to the worst offenders.
USA - Laws by States :
In the USA, there is no federal law that prohibits a minor from watching adult content BUT each state (without exception) has its own law prohibiting minors from watching adult, erotic, etc. content.
For more information, visit your state's official website.