To connect the casette unit to the ZX-Spectrum +3 you need the following connector.
To EAR socket on casette unit
Input ___
|<- ZX Spectrum +3 ->| (EAR) __ / |____
| / _| |____()
| ___ / / \___|
___ _ v | --_ / /
Input (EAR) \/ | | _ _____| -.------------' /
| | ()[_[_____| |-------------<
Output (MIC) _/\ |_| ^ | | _-^------------. \
| | | |___-- \ \ ___
GND (common) _______| | | \ \_ / |____
Output GND \__| |____()
(MIC) (common) \___|
To MIC socket on casette unit
Notice that the jack plug on the ZX Spectrum's side has 3 seperate metal section.