documentclass[a4paper,12pt]{article}
usepackage{luacode,luatextra,luaotfload}
usepackage[lutf8x]{luainputenc}


begin{luacode*}

function readtxt()
file = io.open("File.txt", "r")
text = file:read("*all")
file:close()
for x in string.gmatch(text, "^(.-)&") do
tex.print(-2,x .. "\par")
end
end

end{luacode*}

begin{document}
directlua{readtxt()}
end{document}