The scene where Eddie's father (the Ghost of Christmas Past) punches through the TV screen can startle some smaller children.
Eddie becoming angry can scare some viewers, especially children.
The scene where Eddie is trying to save a young homeless girl from dying of hypothermia can be upsetting, which may only be worsened by Eddie later finding out he was too late and she has died.
The scene where Tiny Tim dies in front of his parents can badly upset some viewers, especially people who have experienced the death of a loved one or children who are afraid of dying (such as those with cancer). Seeing Tiny Tim's parents mourn his death can also be upsetting.
The whole scene with the Ghost of Christmas Future (actually Eddie's son) can be very upsetting, especially when Eddie comes across his own grave and desperately begs the Ghost that this will not be his future.