Scottish National Dictionary (1700–)
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First published 1960 (SND Vol. V).
This entry has not been updated since then but may contain minor corrections and revisions.
IPO, prep. Sh. form of Upo(n). Also ipu (Sh. 1918 T. Manson Peat Comm. I. 39), ipun (Ib. I. 55). Cf. Apo', id. [ɪ′po]Sh. 1891 J. Burgess Rasmie's Büddie 75:
Da dudd o tunder far awa, Da maas ipo da watter.Sh. 1937 J. Nicolson Yarns 91:
Tink, tank, in a watery bank, Ten ipo four. — Milking a cow.