(1) Where the testator has directed, or where it is to be assumed in accordance with section 2049, that it is intended for one out of more than one heirs to have the right to take over a farm forming part of the estate at the capitalised value of its anticipated yield, then if this right is exercised said capitalised value also will be relevant for the calculation of the compulsory share. Where the testator has fixed a different price for taking over the farm, this will be relevant if it is no less than the capitalised value and no more than the estimated value.
(2) If the testator has only one heir, then the testator may direct that the calculation of the compulsory share is to be based on the capitalised value of the anticipated yield or another value determined as specified in subsection (1) sentence 2.
(3) These provisions apply only if the heir who acquires the farm is one of the persons entitled to a compulsory share designated in section 2303.